Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Individuals who prepare California income tax returns are encouraged to participate in this course.

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0032

Avoid Ethical Violations

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Ethics

COURSE OVERVIEW

This course provides continuing professional education (CPE) for tax practitioners to assist in avoiding sanctions for failure to comply with regulations governing the practice of tax preparers before the IRS. Subjects include disciplinary sanctions imposed on tax practitioners by the Office of Professional Responsibility and cases brought against tax practitioners for failing to file federal tax returns or remit funds for payment of taxes, assisting in the understatement of tax, executing tax fraud, asserting frivolous positions, and aiding and abetting another person to practice before the IRS during a period of suspension.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who represent taxpayers before the Internal Revenue Service, or individuals who are preparing to become enrolled to represent taxpayers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-E-00235-19-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0012

Circular 230 Ethics

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Ethics

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance understanding of regulations governing the practice of Enrolled Agents, CPAs, attorneys, and other individuals who prepare tax returns for compensation. Subject matter includes information about requirements to obtain a preparer tax identification number (PTIN), eligibility for enrollment to practice before the IRS, conduct in representation, violations of regulations, and disciplinary proceedings.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who represent taxpayers before the Internal Revenue Service, or individuals who are preparing to become enrolled to represent taxpayers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-E-00234-19-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0006

Disclosing Client Information

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Ethics

PROGRAM CONTENT

This course provides continuing professional education (CPE) to enhance understanding of rules that apply to disclosure and use of client tax return information by a tax return preparer. Subject matter includes allowable disclosure and use, as well as the wording and manner of obtaining mandatory consents from clients to disclose or use their tax return information.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare tax returns or otherwise have access to taxpayer information obtained as part of a tax preparation engagement.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-E-00240-19-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0035

Seniors and Taxpayers With Disabilities

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2

Federal Tax Law

PROGRAM CONTENT

This course provides continuing professional education (CPE) for tax professionals who provide advice to clients who are senior citizens or disabled. Subject matter includes various tax provisions relating to a taxpayer’s age, tax treatment of pensions and Social Security benefits, tax treatment of nursing costs, tax effects of reverse mortgages, and requirements for household employees. Content also includes information about tax issues specific to individuals with disabilities.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual or small business tax returns are encouraged to take this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00246-19-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0052

Divorced Taxpayers

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Federal Tax Law

PROGRAM CONTENT

This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for taxpayers in divorce situations. Subject matter includes the new rules for determination of deductible and taxable alimony, dependency, treatment of retirement benefit settlements, and steps to take when a conflict of interest exists.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who prepare tax returns for compensation and other
individuals who assist paid preparers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00241-19-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0053

Death of a Taxpayer

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1

Federal Tax Law

PROGRAM CONTENT

This course provides continuing professional education (CPE) to enhance knowledge of steps to take after an individual has died. Topics include decedents final income tax return, income in respect of decedent, property passing at death, probate assets, and personal representatives.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this
course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00239-19-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0056

Limited Liability Companies (LLCs)

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1

Federal Tax Law

PROGRAM CONTENT

Content includes a general overview of tax rules for limited liability companies (LLCs), default rules for tax classification of LLCs, elections available for tax treatment of LLCs, and LLC comparison to taxation of corporations and partnerships. Rules for disregarded entities, liability issues, and conversion of single-member to multi-member LLCs are also discussed. The course provides continuing professional education (CPE) to enhance a preparer’s competence in advising business tax clients and satisfies education requirements for one hour of federal tax law.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who advise and prepare small business tax returns for
clients.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is
appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00244-19-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0060

Estates

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Federal Tax Law

Coming Soon!

Trusts

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Federal Tax Law

PROGRAM CONTENT

This course provides continuing professional education (CPE) to enhance knowledge of the taxation of trust. Topics include simple and complex trusts, grantor trusts, trust accounting income, income distribution deduction, distributable net income, and Form 1041, U.S. Income Tax Return for Estates and Trusts.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual or small business tax returns are encouraged to take this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00247-19-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0073

Clients With Unpaid Taxes

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Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education to enhance competence in assisting clients who owe the IRS and do not have funds immediately available to pay the balance due. Subject matter includes filing deadlines, payment deadlines, computation of penalties and interest, payment options, installment agreements, and offers in compromise.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who prepare tax returns for compensation and other individuals who assist paid preparers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00237-19-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0030

Farmers

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Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for taxpayers whose primary source of income is from farming. Subject matter includes determining the proper method of accounting, proper reporting of income and deductions, proper reporting of agricultural program payments, and income averaging.

Availability

September 15, 2020

CPE CREDIT HOURS

1 Credit Hour. One 50-minute period equals one CPE Credit Hour.

LEARNING OBJECTIVES

Coming soon!

RECOMMENDED PARTICIPANTS

Individuals who have prepared Form 1040 tax returns.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

TBD

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

TBD

Hot Topics

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Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns. Subject matter covers areas of growing concern to the IRS including virtual currency, data security, and the sharing/gig economy.

Availability

September 15, 2020

CPE CREDIT HOURS

3 Credit Hours. One 50-minute period equals one CPE Credit Hour.

LEARNING OBJECTIVES

Coming soon!

RECOMMENDED PARTICIPANTS

Individuals who have prepared Form 1040 tax returns.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

TBD

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

TBD

Foreign Tax Issues

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✓

Federal Tax Law

Coming Soon!

Qualified Business Income Deduction

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Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance understanding of the qualified business income deduction. Subject matter includes information on who qualifies for the deduction, what qualified business income is, specified service trades or businesses, relevant pass-through entities, computing the deduction, thresholds, limitations, REIT/PTP income, aggregation, cooperatives, and new forms issued for the qualified business income deduction.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Basic. This course provides information on a knowledge level most beneficial to tax professionals who are new to a skill or attribute, such as staff or entry level personnel. It may also benefit a seasoned professional with limited exposure to the area.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Basic. This course provides information on a knowledge level most beneficial to tax professionals who are new to a skill or attribute, such as staff or entry level personnel. It may also benefit a seasoned professional with limited exposure to the area.

IRS PROGRAM NUMBER

7VT8K-T-00248-19-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0077

Data Security

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1

Federal Tax Law

PROGRAM CONTENT

Content includes information about how to recognize fraudulent communication designed to look like official IRS correspondence, report information security incidents, and protect client information. The new identity theft protections afforded by the Taxpayer First Act are described. The study materials also describe signs that a client’s identity may have been stolen and what steps to take if a client’s information appears to have been fraudulently used.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who prepare tax returns for compensation and other
individuals who assist paid preparers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00238-19-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0066

Business Entities

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Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) to for tax professionals to address taxation, basis, and reporting issues for C corporations, S corporations, partnerships, and exempt organizations. Problems with organization and administration of these business entities are examined by use of court decisions that illustrate how tax rules apply in real-life situations, with focus on distributions from the business entity to individuals with an ownership interest.

Availability

September 15, 2020

CPE CREDIT HOURS

4 Credit Hours. One 50-minute period equals one CPE Credit Hour.

LEARNING OBJECTIVES

Coming soon!

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual or business tax returns.

PROGRAM LEVEL

Intermediate. This course provides information on a knowledge level that builds on a basic program and will be most beneficial for tax professionals with detailed knowledge in the area. Such persons are often mid-level personnel with operational and/or supervisory responsibilities.

IRS PROGRAM NUMBER

TBD

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

TBD

Clients With Dependents

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4

Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for individuals. Subject matter includes information about the effect of children and other qualifying persons on deductions, exemptions, credits, and filing status issues.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00236-19-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0071

Real Estate and Rental Activities

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Federal Tax Law

PROGRAM CONTENT

The course provides continuing professional education (CPE) for tax professionals to enhance competence in preparation of tax returns for clients with rental real estate activities. Subjects include the tax treatment for home ownership and rental real estate. Home ownership topics include deductible expenses, basis, the exclusion of gain on sale, and federally-declared disasters. Rental real estate topics include income, expenses, depreciation, at-risk limitations, passive loss limitations, and gain or loss from the sale of rental real estate.

Availability

CPE CREDIT HOURS

1 Credit Hour. One 50-minute period equals one CPE Credit Hour.

LEARNING OBJECTIVES

Coming soon!

RECOMMENDED PARTICIPANTS

Individuals who have prepared Form 1040 tax returns.

PROGRAM LEVEL

Intermediate. This course provides information on a knowledge level that builds on a basic program and will be most beneficial for tax professionals with detailed knowledge in the area. Such persons are often mid-level personnel with operational and/or supervisory responsibilities.

IRS PROGRAM NUMBER

TBD

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

TBD

Ministers

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Federal Tax Law

PROGRAM CONTENT

This course provides continuing education to enhance understanding of the complex tax rules for members of the clergy. Subject matter includes exclusion of rental allowance or fair rental value of a parsonage, expenses allocable to tax-free income, and self-employment tax coverage.

Availability

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00245-19-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0068

Self-Employed

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Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) for tax professionals to enhance competence in preparation of tax returns for individuals who are self-employed. Subject matter includes business use of the home, family income shifting, travel expenses, depreciation, business deductions, self-employment tax, and Form 1099-NEC.

Availability

September 15, 2020

CPE CREDIT HOURS

4 Credit Hours. One 50-minute period equals one CPE Credit Hour.

LEARNING OBJECTIVES

Coming soon!

RECOMMENDED PARTICIPANTS

Individuals who have prepared Form 1040 tax returns.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

TBD

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

TBD

Annual Federal Tax Refresher

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Federal Tax Refresher

COURSE OVERVIEW

Program content includes textual explanations of tax concepts in the context of a refresher course for tax
professionals who are familiar with filing Form 1040 for individual taxpayers. The course meets requirements
for the IRS Annual Federal Tax Refresher Course (AFTR).

Availability

June 15, 2020

PROGRAM CONTENT

Program content includes textual explanations of tax concepts in the context of a refresher course for tax professionals who are familiar with filing Form 1040 for individual taxpayers.

EXPIRATION DATE

This course must be successfully completed by December 31, 2020, to be valid for the 2020 filing season.
This course expires after December 31, 2020.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

PROGRAM LEVEL

Update. This course provides a general review of new developments in taxation. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

TBD

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

TBD

Federal Tax Law Update

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Tax Law Updates

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance understanding of the new rules and regulations that have been issued in the last year. Subject matter contains coverage of the Further Consolidated Appropriations Act of 2020 and the SECURE Act including, expired provisions that were extended, 529 plans, changes to IRA contributions and distributions, inherited retirement plans, 401(k) plan changes, and the new credit and limitation for small employer retirement plans. Subject matter also includes a brief overview of the pandemic legislation affecting individual and business taxpayers, new Form 1099-NEC, Form 14815, Form W-4, and new rules for hemp producers and sellers.

Availability

September 15, 2020

CPE CREDIT HOURS

3 Credit Hours. One 50-minute period equals one CPE Credit Hour.

LEARNING OBJECTIVES

Coming soon!

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual or business tax returns.

PROGRAM LEVEL

Update. This course provides a general review of new developments in taxation. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

TBD

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

TBD

How it Works

Purchase hours to complete any course.

Receive instant access to hours.

Read courses online or print provided PDF.

Share hours with your staff. Assign courses.

Track completed courses.

Print certificates of completions.

Course results are uploaded to IRS and CTEC.

Valid in all 50 States

Our courses are valid for CPAs, EAs, and tax preparers in all 50 states! (More)

NASBA: Tax Materials, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. National Registry of CPE Sponsors ID Number 109322.

QAS: Tax Materials, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a Quality Assurance Service (QAS) sponsor of continuing professional education. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding QAS program sponsors may be submitted to NASBA through its website: www.learningmarket.org. Our sponsor number is 054.

CTEC: Tax Materials, Inc. has been approved by the California Tax Education Council to offer "continuing education" to fulfill the annual requirements imposed by the State of California for tax preparers.

IRS: In accordance with the standards set forth in Circular 230 section 10.6, CE credits have been granted based on a 50-minute hour. Our IRS Provider Number is 7VT8K.

New York: Our NYS sponsor ID number is 002569.

Oregon: Tax Materials, Inc. has been approved by the State Board of Tax Practitioners of Oregon to provide continuing education for tax practitioners in Oregon.

Excellent Courses at Low Prices

You will enjoy our courses! In fact, the average satisfaction rating for our courses is 4.9 out of 5. It is our passion to provide the best courses at the best prices.

Course Overview
This course covers rules specific to California income tax returns. Program content includes rules for individuals, partnerships, LLCs, corporations, estates and trusts, and other filing requirements and user fees administered by the State of California Franchise Tax Board.

Recommended Participants
Individuals who prepare California income tax returns are encouraged to participate in this course.

National Registry of CPE Sponsors ID Number
109322

CTEC Course Number
6193-CE-0032

Annual Filing Season Program

The Annual Filing Season Program is a voluntary program, offered by the IRS, designed to encourage tax return preparers to participate in continuing education (CPE) courses. We are an approved IRS CPE Provider. (More)

The program is voluntary and the IRS is not charging for the AFSP - Record of Completion. To obtain the Record of Completion, tax preparers are required to:

Have an active PTIN.

Complete continuing education from an IRS approved CPE Provider.

Take the Annual Federal Tax Refresher (AFTR) course and test if required.

Two Classifications of Tax Preparers

The IRS has determined two classifications of tax preparers.

1) Exempt from AFTR (Credentialed)
Tax Preparers with one of the following credentials are exempt from completing the AFTR course and test if they choose to participate in the AFSP:

Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013

Established state-based return preparer program participants currently with testing requirements: Return preparers who are active members of the Oregon Board of Tax Practitioners, Maryland State Board of Individual Tax Preparers, or the California Tax Education Council.

Accredited Tax Preparer (ATP) or Accredited Business Accountants/Advisors (ABA) test offered by the Accreditation Council for Accountancy/Taxation

Part 1 of the Special Enrollment Exam during the 2 year eligibility window

Successful Volunteer Income Tax Assistant (VITA) program reviewers and instructors

2) Non-Exempt from AFTR (Non-Credentialed)
Tax preparers are required to take the AFTR course and test in addition to the continuing education hours to receive the AFSP-Record of Completion.

Continuing Education (CPE) Requirements

Continuing Education taken between 1/1/2020 and 12/31/2020 will count as CPE Hours for the AFSP - Record of Completion.

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"Your CPE Courses are excellent!"
Ralph ClouserElizabethtown, PA

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